How to select / delete/update NULL record?

You cannot use  = NULL , you have to use IS NULL

e.g

-- Create temporary table

CREATE TABLE #TempSP (eid INT IDENTITY, Value1 varchar(10))

-- Insert sample values

INSERT INTO #TempSP values ('Value1')

INSERT INTO #TempSP values ('Value2')

INSERT INTO #TempSP values ('Value3')

INSERT INTO #TempSP values (NULL)

-- Select query for check what's in table

SELECT * FROM #TempSP

-- Select query where value1 is NULL

SELECT * FROM #TempSP

WHERE value1 IS NULL -- WHERE value1 = NULL won't work

-- Delete rows where value1 is NULL

DELETE FROM #TempSP

WHERE Value1 IS NULL  -- WHERE Value1 = NULL won't work

-- Select query for check what's in table

SELECT * FROM #TempSP

-- Drop temporary table

DROP TABLE #TempSP